“documenting” of illicit Financial Flows through trade misinvoicing

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Global Financial Integrity, "Illicit Financial Flows to and from 148 Developing Countries: 2006-2015", Washington, D.C., January 2019, p. viii.

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9 Global Financial Integrity, "Illicit Financial Flows to and from 148 Developing Countries: 2006-2015", Washington, D.C.January 2019! p. 2.

10 Illicit Financial Flows to and from 148 Developing Countries: 2006-2015, 2019, p. 29.

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oq-suq-nnu^uu

1. Global Financial Integrity, "Illicit Financial Flows to and from 148 Developing Countries: 2006-2015", January 2019, 39 p.

2. Financial Action Task Force (FATF), "Trade Based Money Laundering", Paris, 23 June 2006, 38 p.

3. <iujiuuiniuti|i <iutipiuo|binnLfajiuti

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Анна ПАХЛЯН

Приглашенный эксперт исследовательского центра "Амберд", АГЭУ,

кандидат экономических наук, доцент

АРМЕНИЯ И МИР

"ДОКУМЕНТИРОВАНИЕ" НЕЗАКОННЫХ ФИНАНСОВЫХ ПОТОКОВ ПОСРЕДСТВОМ НЕДОДЕКЛАРИРОВАНИЯ ТОРГОВЛИ

Недодекларирование торговли является широко распространенным механизмом отмывания денег. Согласно текущим оценкам, одна четверть внешней торговли развивающихся стран служит средством маскировки и документирования незаконных финансовых потоков. В то же время незаконный отток средств осуществляется за счет недооценки экспорта и переоценки импорта, а приток - через переоценку экспорта и недооценку импорта соответственно. Доля недодеклари-рованной торговли в Республике Армения значительно выше (1/3 или 33,8% от общего объема внешней торговли), чем в развивающихся странах в среднем (1/4 или 25% внешней торговли).

Ключевые слова: торговое недодекларирование, заниженное фактурирование (недооценка) импорта, чрезмерное фактурирование (переоценка) экспорта, незаконные инансовые потоки, притоки, оттоки, отмывание денег.

Anna PAKHLYAN

Invited expert of "Amberd" Research Center, ASUE, PhD in Economics, Associate Professor

ARMENIA AND WORLD

"DOCUMENTING" OF ILLICIT FINANCIAL FLOWS THROUGH TRADE MISINVOICING

Trade misinvoicing is a widespread money laundering mechanism. According to current estimates, one quarter of developing countries' foreign trade serves as a means of concealing and documenting illicit financial flows. In addition, the illicit outflow of funds is assured through export under-invoicing and import over-invoicing, and inflows through export over-invoicing and import under-invoicing respectively. The share of misinvoiced trade in the Republic of Armenia is significantly higher (1/3 or 33.8% of total foreign trade) than the average of developing countries (1/4 or 25% of foreign trade).

Keywords: trade misinvoicing, import over-invoicing, export under-invoicing, illicit financial

flows, inflows, outflows, money laundering.

“documenting” of illicit Financial Flows through trade misinvoicing Текст научной статьи по специальности «Экономика и бизнес»

Аннотация научной статьи по экономике и бизнесу, автор научной работы — Anna Pakhlyan

Похожие темы научных работ по экономике и бизнесу , автор научной работы — Anna Pakhlyan

"ДОКУМЕНТИРОВАНИЕ" НЕЗАКОННЫХ ФИНАНСОВЫХ ПОТОКОВ ПОСРЕДСТВОМ НЕДОДЕКЛАРИРОВАНИЯ ТОРГОВЛИ

Текст научной работы на тему «“documenting” of illicit Financial Flows through trade misinvoicing»